DOCSLIB.ORG

An Extended Presence, Interstate Style: First Notes on a Theme from Saenz Bernard E

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
An Extended Presence, Interstate Style: First Notes on a Theme from Saenz Bernard E Hofstra Law Review Volume 30 | Issue 4 Article 2 2002 An Extended Presence, Interstate Style: First Notes on a Theme from Saenz Bernard E. Jacob Maurice A. Deane School of Law at Hofstra University Follow this and additional works at: https://scholarlycommons.law.hofstra.edu/hlr Part of the Law Commons Recommended Citation Jacob, Bernard E. (2002) "An Extended Presence, Interstate Style: First Notes on a Theme from Saenz," Hofstra Law Review: Vol. 30 : Iss. 4 , Article 2. Available at: https://scholarlycommons.law.hofstra.edu/hlr/vol30/iss4/2 This document is brought to you for free and open access by Scholarly Commons at Hofstra Law. It has been accepted for inclusion in Hofstra Law Review by an authorized administrator of Scholarly Commons at Hofstra Law. For more information, please contact [email protected]. Jacob: An Extended Presence, Interstate Style: First Notes on a Theme fr AN EXTENDED PRESENCE, INTERSTATE STYLE: FIRST NOTES ON A THEME FROM SAENZ Bernard E. Jacob* "[Piroperty will [not] be subjected to double or treble taxation. Each state will tax only the capitalreally employed in it.... CONTENTS I. FOUNDER-STATE TRUSTS .......................................................1134 II. AT THE INCEPTION ..................................................................1143 A. Income Taxation in the United States.............................. 1144 B. Legislative History ..........................................................1151 C. What Founder-State Trusts Mean ...................................1153 1. The Theme of Legality ..............................................1157 2. The Theme of Evading Evasion ................................1161 3. The Theme of the Founder's Forfeit ..........................1165 4. A New York Brew .....................................................1169 D. Residence and Domicile: Double Taxation..................... 1171 I. DuE PROCESS AND THE SITUS OF TAx ...................................1179 A. Situs and Domicile ..........................................................1180 B. Tangible Personalty........................................................ 1184 C. Double TaxationAffirmed ...............................................1187 D. The Cases Allocating Intangibles.................................... 1191 * Alexander M. Bickel Distinguished Professor of Communications Law, Hofstra University School of Law. I want to acknowledge the assistance of my research assistants, Charles- Christophe Carter and Felix Shipkevich. Thanks also to Hofstra librarians, Connie Lenz, Lisa Spar and Linda Russo. Readers should not hold the Editors of the Hofstra Law Review responsible for deviations from THE BLUEBOOK: A UNIFORM SYSTEM OF CITATION (Columbia Law Review Ass'n et al., eds., 17th ed. 2000) on which I have insisted. I. Daniel Webster, making a losing argument for the State of Maryland in McCulloch v. Maryland, 17 U.S. 316, 348 (1819). The Court, famously, did not rely on his assurance. Published by Scholarly Commons at Hofstra Law, 2002 1 Hofstra Law Review, Vol. 30, Iss. 4 [2002], Art. 2 HOFSTRA LAW REVIEW [Vol. 30:1133 E. The Double D omicile ....................................................... 1199 F. Double Taxation Denied ................................................. 1202 IV. INTERLUDE: THE OTHER HALF NOT HERE CONSIDERED ....... 1207 V. THE FOURTEENTH AMENDMENT AND AN INDIVIDUAL'S M OBILITY ........................................................ 1212 A. The Supreme Court and State Taxation .......................... 1212 B. At Home in the "States" ................................................. 1217 C. The Colgate Case ............................................................ 1231 D. Founder-StateTrusts ....................................................... 1235 A PPEND IX ............................................................................... 124 1 I. FOUNDER-STATE TRUSTS New York has imposed a tax on the net income of resident and nonresident individuals, trusts and estates for more than eighty years.2 During all of that time, the scheme for the taxation of trusts has centered on a distinction between resident trusts and nonresident trusts. The same distinction is important for all taxpayers, not just trusts. A resident individual, for example, is taxed on his or her global income, that is, income from any and all sources whatever, just as in the case of a resident trust, while a nonresident pays taxes only on income that has its source in New York. Most states impose taxes on income of both residents and nonresidents, so that where an out-of-state taxpayer receives income from a source within a state there is a potential for double taxation.! To take the example of someone who is a resident of New York, but owns a goldmine in California, that taxpayer would report and pay a tax on all her income to New York, including the net income from the California goldmine. She would, as a nonresident under California law, report and pay a tax to California, but California would tax only her goldmine income. The taxation of the goldmine income by both California and New York is surely double taxation of that income;5 but this double taxation 2. See JEROME R. HELLERSTEIN & WALTER HELLERSTEIN, STATE TAXATION 20.01 (3d ed. 2002). 3. See N.Y. TAX LAW § 605 (McKinney 2002). 4. See HELLERSTEIN & HELLERSTEIN, supra note 2, 20.04[2]. 5. For a discussion of double (or multiple) taxation, see infra notes 379-83 and accompanying text. https://scholarlycommons.law.hofstra.edu/hlr/vol30/iss4/2 2 Jacob: An Extended Presence, Interstate Style: First Notes on a Theme fr 2002] A THEME FROM SAENZ has always been seen as comporting with the United States Constitution.6 As a result, the imposition of these two state income taxes on the same income by New York and California depends solely on the tax laws of the two states. The good news is that New York, as almost any American State that has a general state income tax, will permit a resident taxpayer to credit the tax paid elsewhere as a nonresident taxpayer against the tax due the state of residence.7 In New York, however, I also find another aspect of the income tax law applicable to trusts that is even stranger than the potential for double taxation that New York's tax credit has, generally, transformed into the stately dance of cooperation described above. I mean, here, New York's definition of a New York resident trust. A New York resident trust is one whose settlor or settlors were New York residents at the time the trust became effective and irrevocable. s Every testamentary trust whose settlor died a resident of New York is a resident trust; and every inter vivos trust is a resident trust if the settlor was a resident of New York at the time the trust became irrevocable.9 All such trusts are New York resident trusts without any regard to the current residence of living settlors or the current or past residence of trustees or beneficiaries of the trust, the place of "administration" of the trust in the sense of the carrying on of its regular operations,"0 whether or not any of the income 6. The principle has always been clear. See Lawrence v. State Tax Comm'n of Miss., 286 U.S. 276, 280-81 (1932) (stating resident taxable on out-of-state income); Shaffer v. Carter, 252 U.S. 37, 52 (1920) (explaining nonresident taxable on income from in-state property). Actually, the passive receipt of income from realty, as from a goldmine, presented some special problem. In Senior v. Braden, 295 U.S. 422, 433 (1935), the Court struck down a state property tax imposed on a beneficiary's income interest in an out-of-state trust whose assets were out-of-state realty, and many felt that the Court was insisting on looking through the trust to the underlying realty; but New York ex rel. Cohn v Graves, 300 U.S. 308, 311 (1937), put to rest the issue of barring a tax on a resident's income from out-of-state realty. At issue was a New York tax on a New Yorker's income from rents from a New Jersey property. Upholding the New York tax, then-Justice Stone said: "It would be pressing the protection which the due process clause throws around the taxpayer too far to say that because a state is prohibited from taxing land which it neither protects nor controls, it is likewise prohibited from taxing the receipt and command of income from the land .... Id at 314. 7. See HELLERSTEIN & HELLERSTEIN, supra note 2, 20.04, 20.10; Warren Freedman, PracticalAspects of Multiple State Taxation of Intangibles of Nonresident Decedents Since the Aldrich Case, 24 NOTRE DAME LAw. 41, 1 (1948-1949). 8. See N.Y. TAX LAw § 605 (McKinney 2002). 9. See id. 10. In most states, the court which had jurisdiction over the administration of the estate will "retain" jurisdiction over any trust created by the will. In some states, trustees will have to account periodically before that court. In others, the court will continue to represent a possible forum for litigation affecting the trust or the trustees. This has been identified as an appropriate nexus for imposing a tax. See Chase Manhattan Bank v. Gavin, 733 A.2d 782, 790 (Conn.), cert. denied, 528 U.S. 965 (1999); District of Columbia v. Chase Manhattan Bank, 689 A.2d 539, 543 (D.C. 1997); Published by Scholarly Commons at Hofstra Law, 2002 3 Hofstra Law Review, Vol. 30, Iss. 4 [2002], Art. 2 HOFSTRA LAW REVIEW [Vol. 30:1133 of the trust has its source in New York or how long a time has elapsed without any contact with New York by any of the beneficiaries, trustees, or settlors." I call a trust that fits this definition of residence,
Load more

Recommended publications
  • List of State Directors of Farmers' Institutes and Farmers' Institute Lecturers of the United States
    Historic, archived document Do not assume content reflects current scientific knowledge, policies, or practices. m UNITED STATES DEPARTMENT OF AGRICULTURE UNITED STATES DEPARTMENT OF AGRICULTURE LIBRARY )CDMH£sc BOOK NUMBER l Ex6G dlll97 ao.51-84a , 1903-1909 «5" 1* &f~K 610 U. S. DEPARTMENT OF AGRICULTURE. OFFICE OF EXPERIMENT STATIONS—CIRCULAR NO. 51. A. C. TRUE, Director. LIST OF STATE DIRECTORS OF AND FARMERS' INSTITUTE LECTURERS OP THE UNITED STATES. BY JOHN HAMILTON, Farmers' Institute Specialist. WASHINGTON: G-OYEKXMEXT FEINTING OFFICE, 19 03. * LETTER OF TRANSMITTAL. U. S. Department of Agriculture, Office of Experiment Stations, Washington, D. C, August 7, 1903. Sir: I have the honor to transmit herewith and to recommend for publication as a circular of this Office a list of names, with addresses, of State directors of farmers' institutes and farmers' institute lecturers of the United States, prepared by John Hamilton, farmers' institute specialist of this Office. This list has been prepared from data received in response to a circular sent to directors of farmers' institutes in the several States and Territories asking for the names of those who have been engaged in farmers' institute work under their direction. It does not include local lecturers employed by local authority. Respectfully, A. C. True, Director. Hon. James Wilson, Secretary of Agriculture. 2 LIST OF STATE DIRECTORS OF FARMERS' INSTITUTES LOT) FARMERS' INSTITUTE LECTURERS, [Corrected to August 1. !!mi:;. ] STATK DIRECTORS OF FARMERS' INSTITUTES. Alabama. — I>r. ('. A. Can, Agricultural Experiment Station, Auhurn; Prof. <i. \\ . Carver, \'\\-k< gee Normal ami Industrial Institute. Tuskegee. ( ALASKA. Prof. C. '. l irorgeson, Sitka.
    [Show full text]
  • The Higher Aspects of Greek Religion. Lectures Delivered at Oxford and In
    BOUGHT WITH THE INCOME FROM THE SAGE ENDOWMENT FUND THE GIET OF Henirg m. Sage 1891 .A^^^ffM3. islm^lix.. 5931 CornelJ University Library BL 25.H621911 The higher aspects of Greek religion.Lec 3 1924 007 845 450 The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924007845450 THE HIBBERT LECTURES SECOND SERIES 1911 THE HIBBERT LECTURES SECOND SERIES THE HIGHER ASPECTS OF GREEK RELIGION LECTURES DELIVERED AT OXFORD AND IN LONDON IN APRIL AND MAY igii BY L. R. FARNELL, D.Litt. WILDE LECTURER IN THE UNIVERSITY OF OXFORD LONDON WILLIAMS AND NORGATE GARDEN, W.C. 14 HENRIETTA STREET, COVENT 1912 CONTENTS Lecture I GENERAL FEATURES AND ORIGINS OF GREEK RELIGION Greek religion mainly a social-political system, 1. In its earliest " period a " theistic creed, that is^ a worship of personal individual deities, ethical personalities rather than mere nature forces, 2. Anthrqgomorphism its predominant bias, 2-3. Yet preserving many primitive features of " animism " or " animatism," 3-5. Its progress gradual without violent break with its distant past, 5-6. The ele- ment of magic fused with the religion but not predominant, 6-7. Hellenism and Hellenic religion a blend of two ethnic strains, one North-Aryan, the other Mediterranean, mainly Minoan-Mycenaean, 7-9. Criteria by which we can distinguish the various influences of these two, 9-1 6. The value of Homeric evidence, 18-20. Sum- mary of results, 21-24. Lecture II THE RELIGIOUS BOND AND MORALITY OF THE FAMILY The earliest type of family in Hellenic society patrilinear, 25-27.
    [Show full text]
  • Mycenaean Seminar List
    THE MYCENAEAN SEMINAR 1954–2017 Olga Krzyszkowska and Andrew Shapland This list gives titles of individual seminars (and related events) with links and references to their publication in BICS. Initially discussions and some summaries were printed in the Seminar minutes, which were privately circulated (only from 21st January 1959 were minutes headed ‘Mycenaean Seminar’). The first published summaries appeared in BICS 13 (1966), soon superseding the minutes. Some seminars/public lectures were published as full-length articles (page references to these are given in bold). Summaries were usually, but not always, published in the subsequent year’s BICS and some never appeared at all. However, from 1993–94 onwards summaries of all Seminars and virtually all public lectures relating to Aegean prehistory held at the Institute were published in BICS. The summaries for 2014–15 were the last to appear in the print edition of BICS, which has now become thematic. The summaries for 2015–16 and 2016–17 are published in an online supplement to BICS available at the Humanities Digital Library. 1953–1954 The first meeting was on 27 January 1954, and there were four subsequent meetings that academic year. Minutes were kept from the second meeting onwards. 1954–55 Papers were given by J. Chadwick, P. B. S. Andrews, R. D. Barnett, O. Gurney, F. Stubbings, L. R. Palmer, T. B. L. Webster and M. Ventris. 1955–56 M. Ventris ‘Pylos Ta series’ S. Piggott ‘Mycenaeans and the West’ R. A. Higgins ‘Archaeological basis for the Ta tablets’ (BICS 3: 39–44) G. L. Huxley ‘Mycenaean history and the Homeric Catalogue of Ships’ (BICS 3: 19–30) M.
    [Show full text]
  • DOCUMENT RESUME ED 264 151 SO 016 882 TITLE a Fine Arts
    DOCUMENT RESUME ED 264 151 SO 016 882 TITLE A Fine Arts Survey. Bulletin 1737. INSTITUTION Louisiana State Dept. of Education, Baton Rouge. PUB DATE 84 NOTE 444p. PUB TYPE Guides - Classroom Use - Guides (For Teachers) (052) EDRS PRICE MF01/PC18 Plus Postage. DESCRIPTORS Aesthetic Education; *Art Education; Concerts; Course Content; Creative Art; Curriculum Guides; Dance; *Dance Education; *Drama; Educational Objectives; High Schools; Instructional Materials; Language; Learning Activities; Mass Media; Music; Music Activities; *Music Education; Symbolism; *Visual Arts ABSTRACT The objective of the fine arts survey course outlined in this guide is to give high school studentsan introduction to understanding the four arts (visual arts, music, dance, and drama), their relationships, and how they each touchour daily lives. The guide begins with an introduction that containsa survey test, discusses the course rationale, and lists instructional materials. The course is comprised of 10 units: I-The Arts in Our Lives; II-Language, Media,. and Materials of the Visual Arts; III-Symbols and Images of Graphic Art; IV-Achieving Literacy in the Visual Arts; V-Art as Environment; VI-Discove_ing and Creating; VII-Materials of Music; VIII-Form in Music; IX-Roots of American Popular Music;and X-Standard Concert Repertory. Information provided for the units includes focus, expected outcomes, background readings forteachers on the unit content, discussion/reaction topics, learning activities, words to recognize, teaching strategies, references and sample test questions. Throughout the course, studentsare involved in class discussions, are encouraged to actively participate in the creative process, and are assisted in developing their aesthetic sensitivity. (RM) *********************************************************************** Reproductions supplied by EDRS are the best thatcan be made from the original document.
    [Show full text]
  • ANCIENT TERRACOTTAS from SOUTH ITALY and SICILY in the J
    ANCIENT TERRACOTTAS FROM SOUTH ITALY AND SICILY in the j. paul getty museum The free, online edition of this catalogue, available at http://www.getty.edu/publications/terracottas, includes zoomable high-resolution photography and a select number of 360° rotations; the ability to filter the catalogue by location, typology, and date; and an interactive map drawn from the Ancient World Mapping Center and linked to the Getty’s Thesaurus of Geographic Names and Pleiades. Also available are free PDF, EPUB, and MOBI downloads of the book; CSV and JSON downloads of the object data from the catalogue and the accompanying Guide to the Collection; and JPG and PPT downloads of the main catalogue images. © 2016 J. Paul Getty Trust This work is licensed under the Creative Commons Attribution 4.0 International License. To view a copy of this license, visit http://creativecommons.org/licenses/by/4.0/ or send a letter to Creative Commons, PO Box 1866, Mountain View, CA 94042. First edition, 2016 Last updated, December 19, 2017 https://www.github.com/gettypubs/terracottas Published by the J. Paul Getty Museum, Los Angeles Getty Publications 1200 Getty Center Drive, Suite 500 Los Angeles, California 90049-1682 www.getty.edu/publications Ruth Evans Lane, Benedicte Gilman, and Marina Belozerskaya, Project Editors Robin H. Ray and Mary Christian, Copy Editors Antony Shugaar, Translator Elizabeth Chapin Kahn, Production Stephanie Grimes, Digital Researcher Eric Gardner, Designer & Developer Greg Albers, Project Manager Distributed in the United States and Canada by the University of Chicago Press Distributed outside the United States and Canada by Yale University Press, London Printed in the United States of America Library of Congress Cataloging-in-Publication Data Names: J.
    [Show full text]
  • Iconography of the Gorgons on Temple Decoration in Sicily and Western Greece
    ICONOGRAPHY OF THE GORGONS ON TEMPLE DECORATION IN SICILY AND WESTERN GREECE By Katrina Marie Heller Submitted to the Faculty of The Archaeological Studies Program Department of Sociology and Archaeology In partial fulfillment of the requirements for the degree of Bachelor of Science University of Wisconsin-La Crosse 2010 Copyright 2010 by Katrina Marie Heller All Rights Reserved ii ICONOGRAPHY OF THE GORGONS ON TEMPLE DECORATION IN SICILY AND WESTERN GREECE Katrina Marie Heller, B.S. University of Wisconsin - La Crosse, 2010 This paper provides a concise analysis of the Gorgon image as it has been featured on temples throughout the Greek world. The Gorgons, also known as Medusa and her two sisters, were common decorative motifs on temples beginning in the eighth century B.C. and reaching their peak of popularity in the sixth century B.C. Their image has been found to decorate various parts of the temple across Sicily, Southern Italy, Crete, and the Greek mainland. By analyzing the city in which the image was found, where on the temple the Gorgon was depicted, as well as stylistic variations, significant differences in these images were identified. While many of the Gorgon icons were used simply as decoration, others, such as those used as antefixes or in pediments may have been utilized as apotropaic devices to ward off evil. iii Acknowledgements I would first like to thank my family and friends for all of their encouragement throughout this project. A special thanks to my parents, Kathy and Gary Heller, who constantly support me in all I do. I need to thank Dr Jim Theler and Dr Christine Hippert for all of the assistance they have provided over the past year, not only for this project but also for their help and interest in my academic future.
    [Show full text]
  • The Differing Journeys Through Childhood in Ancient Athens and Sparta
    Growing up Greek: The differing journeys through childhood in ancient Athens and Sparta Elizabeth Ann Robertson Thesis presented in fulfilment of the requirements for the degree of Master of Arts in the Faculty of Arts and Social Sciences at Stellenbosch University Supervisor: Dr Samantha Masters March 2018 Stellenbosch University https://scholar.sun.ac.za Declaration By submitting this thesis electronically, I declare that the entirety of the work therein is my own, that I am the sole author thereof (save to the extent explicitly otherwise stated), that reproduction and publication thereof by Stellenbosch University will not infringe any third party rights and that I have not previously in its entirety or in part submitted it for obtaining any qualification. Date: March 2018 Elizabeth Ann Robertson Copyright © 2017 Stellenbosch University All rights reserved Stellenbosch University https://scholar.sun.ac.za Abstract Athens and Sparta were the two most prominent city-states during the 6th and 5th centuries BCE, but their socio-political systems differed markedly. As a result of such radical differences it could be hypothesised that the childhoods and, in particular, the education and socialisation of children, would also differ. The aims of this thesis are: 1. to examine the extent and nature of the differences between the childhood experiences of each group of children from the two city-states, Athens and Sparta, in particular the type of education and socialisation system to which each was exposed; and 2. to discern to what extent and in what way the socio-political system of their respective state had an impact on their upbringing and their journey to adult citizen status.
    [Show full text]
  • Kalaureia 1894: a Cultural History of the First Swedish Excavation in Greece
    STOCKHOLM STUDIES IN ARCHAEOLOGY 69 Kalaureia 1894: A Cultural History of the First Swedish Excavation in Greece Ingrid Berg Kalaureia 1894 A Cultural History of the First Swedish Excavation in Greece Ingrid Berg ©Ingrid Berg, Stockholm University 2016 ISSN 0349-4128 ISBN 978-91-7649-467-7 Printed in Sweden by Holmbergs, Malmö 2016 Distributor: Dept. of Archaeology and Classical Studies Front cover: Lennart Kjellberg and Sam Wide in the Sanctu- ary of Poseidon on Kalaureia in 1894. Photo: Sven Kristen- son’s archive, LUB. Till mamma och pappa Acknowledgements It is a surreal feeling when something that you have worked hard on materi- alizes in your hand. This is not to say that I am suddenly a believer in the inherent agency of things, rather that the book before you is special to me because it represents a crucial phase of my life. Many people have contrib- uted to making these years exciting and challenging. After all – as I continu- ously emphasize over the next 350 pages – archaeological knowledge pro- duction is a collective affair. My first heartfelt thanks go to my supervisor Anders Andrén whose profound knowledge of cultural history and excellent creative ability to connect the dots has guided me through this process. Thank you, Anders, for letting me explore and for showing me the path when I got lost. My next thanks go to my second supervisor Arto Penttinen who encouraged me to pursue a Ph.D. and who has graciously shared his knowledge and experiences from the winding roads of classical archaeology. Thank you, Arto, for believing in me and for critically reviewing my work.
    [Show full text]
  • The Collecting Activities of Sir John Lubbock (1834-1913)
    Durham E-Theses The collecting activities of Sir John Lubbock (1834-1913). Owen, Janet How to cite: Owen, Janet (2000) The collecting activities of Sir John Lubbock (1834-1913)., Durham theses, Durham University. Available at Durham E-Theses Online: http://etheses.dur.ac.uk/1603/ Use policy The full-text may be used and/or reproduced, and given to third parties in any format or medium, without prior permission or charge, for personal research or study, educational, or not-for-prot purposes provided that: • a full bibliographic reference is made to the original source • a link is made to the metadata record in Durham E-Theses • the full-text is not changed in any way The full-text must not be sold in any format or medium without the formal permission of the copyright holders. Please consult the full Durham E-Theses policy for further details. Academic Support Oce, Durham University, University Oce, Old Elvet, Durham DH1 3HP e-mail: [email protected] Tel: +44 0191 334 6107 http://etheses.dur.ac.uk r3r F he Collecting Activities ofSir John Lubbock (1834-1913) Two Volumes: Volume Two Janet Elizabeth Owen The copyright of (his thesis rests with the author. No quotation from it should be published in any form, including Electronic and the Internet, without the author's prior written consent. All information derived from this thesis must he acknowledgcd appropriately. Ph. D. University of Durham Department of Archaeology 2000 .1 19 SEP2001 r3rF he Collecting Activities ofSir John Lubbock (1834-1913) Two Volumes: Volume Two Janet Elizabeth Owen The copyright of this thesis rests with (lie author.
    [Show full text]
  • CULTURAL HERITAGE Working Paper Final
    EUI Working Papers AEL 2009/9 ACADEMY OF EUROPEAN LAW Cultural heritage project THE ILLICIT TRAFFIC OF CULTURAL OBJECTS IN THE MEDITERRANEAN edited by Ana Filipa Vrdoljak and Francesco Francioni EUROPEAN UNIVERSITY INSTITUTE , FLORENCE ACADEMY OF EUROPEAN LAW ROBERT SCHUMAN CENTRE MEDITERRANEAN PROGRAMME The Illicit Traffic of Cultural Objects in the Mediterranean EDITED BY ANA FILIPA VRDOLJAK AND FRANCESCO FRANCIONI EUI W orking Paper AEL 2009/9 This text may be downloaded for personal research purposes only. Any additional reproduction for other purposes, whether in hard copy or electronically, requires the consent of the author(s), editor(s). If c ited or quoted, reference should be made to the full name of the author(s), editor(s), the title, the working paper or other series, the year, and the publisher. The author(s)/editor(s) should inform the Academy of European Law if the paper is to be published elsewhere, and should also assume responsibility for any consequent obligation(s). ISSN 1831-4066 © 2009 Ana Filipa Vrdoljak and Francesco Francioni (editors) Printed in Italy European University Institute Badia Fiesolana I – 50014 San Domenico di Fiesole (FI) Italy www.eui.eu cadmus.eui.eu Abstract Ongoing high profile litigation in Europe and the United States against museum officials and art dealers reveals that the illicit trade in cultural heritage is flourishing rather than abating. Ironically, the disparity between the failure of states to sign on to and implement certain multilateral agreements, and escalating cultural loss is particularly significant in the Mediterranean region, because of the cultural wealth located in the Mediterranean Sea and the countries which surround it.
    [Show full text]
  • The Kingdom of Mycenae
    THE KINGDOM OF MYCENAE To my parents and my brother The Kingdom of Mycenae A Great Kingdom in the Late Bronze Age Aegean by Jorrit M. Kelder CDL Press Bethesda, Maryland 2010 LIBRARY OF CONGRESS CATALOGING-IN-PUBLICATION DATA Kelder, Jorrit M. The kingdom of Mycenae : a great kingdom in the late Bronze Age Aegean / by Jorrit M. Kelder. p. cm. Includes bibliographical references and index. ISBN 978-1-934309-27-8 1. Mycenae (Extinct city) 2. Aegean Sea Region--Antiquities. 3. Bronze age--Aegean Sea Region. 4. Historic sites--Aegean Sea Region. 5. Excavations (Archaeology)--Aegean Sea Region. 6. Aegean Sea Region-- History, Local. 7. Aegean Sea Region--History. I. Title. DF221.M9K45 2010 938'.01--dc22 2010000179 © 2010. All rights reserved. This book may not be reproduced, in whole or in part, in any form (beyond that copying permitted by Sections 107 and 108 of the U. S. Copyright Law and except by reviewers for the public press), without written permission from the publisher, CDL Press. ISBN 978-1934309-278 — CONTENTS — List of Maps vi Acknowledgments vii Prologue viii Introduction 1 The Textual Evidence 7 The Linear B Tablets 1 Ahhiyawa and Western Anatolia 21 The Egyptian Perception 35 Iconography 40 The Mycenaean World according to the Texts 44 The Archaeological Evidence 49 Mycenaean Artefacts on the Anatolian West Coast 49 Ahhiyawa in Western Anatolia 61 Mycenaean Artefacts in Egypt 62 Tanaju, the Kingdom of Mycenae and Ahhiyawa 85 Search for the Heartland 85 Thebes or Mycenae? 88 Archaeology of Empire 99 Archaeology of the Mycenaean
    [Show full text]
  • Routes4u Grant | Phoenicians' Route for EUSAIR Report on Activities Carried Out
    Routes4U Grant | Phoenicians' Route for EUSAIR Report on activities carried out 1 Phoenicians' Route EUSAIR Smart Way The objectives of the project “Phoenicians’ Route EUSAIR Smart Way” was: - strengthening the trans-national and inter-regional co-operation, increase the knowledge of the tangible and intangible cultural heritage of the areas involved, in particular Italy, Croatia and Greece by working together with the cultural sector; - increase the knowledge of the tangible and intangible cultural heritage of the areas involved, in particular Italy, Croatia and Greece; - revitalizing tourism attractions and destinations, and diversifying transnational tourism experiences; - working on transnational products linked to cultural and tourist thematic itineraries which, due to their nature, cross national borders and respond better to the needs of the market and the trade. This means becoming part of a wider context, as we are on a path of excellence that guarantees the modern traveler standard and quality, hospitality and sense of belonging, according to a view which is more sensitive to the immaterial offers of tourism and consequently bringing the most satisfaction and fulfillment to the traveler. Putting together cultural and tourist realities of the Eusair area countries involved in the Phoenicians' Route, it will give life to an Adriatic Smart Way very competitive on the market and of great charm and attraction especially for tour operators, travel decision makers and travelers. The project will contribute to the objectives of the
    [Show full text]